SCPHARMACEUTICALS INC.
25 Burlington Mall Road, Suite 203
Burlington, Massachusetts 01803
March 20, 2024
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, DC 20549
Attention: Daniel Crawford
| Re: | scPharmaceuticals Inc. |
Registration Statement on Form S-3
Filed March 13, 2024
File No. 333-277886
To the addressee set forth above:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, scPharmaceuticals Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-277886) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Washington D.C. time on March 22, 2024 or as soon as practicable thereafter.
The Company requests that we be notified of such effectiveness by a telephone call to Peter N. Handrinos of Latham & Watkins LLP at (617) 948-6060 or Wesley C. Holmes of Latham & Watkins LLP at (617) 948-6027 and that such effectiveness also be confirmed in writing.
| Sincerely, | ||
| scPharmaceuticals Inc. | ||
| By: | /s/ Rachael Nokes | |
| Rachael Nokes | ||
| Chief Financial Officer | ||
| cc: | Peter N. Handrinos, Latham & Watkins LLP Wesley C. Holmes, Latham & Watkins LLP |